File Name: tangible and intangible assets .zip
- Intangible asset
- Intangible asset
- A strategic management framework of tangible and intangible assets
An intangible asset is an asset that lacks physical substance. Examples are patents , copyright , franchises , goodwill , trademarks , and trade names , as well as software. This is in contrast to physical assets machinery, buildings , etc.
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You have to have all the ingredients in the right proportion. For accounting purposes, a business must either own or have control over the asset. The purpose of defining any asset as tangible or intangible is to drive proper business decisions, ascertain the value of a company and allow the business owners to maximize the benefits inherent in owning the asset. An intangible asset can appreciate in worth until it reaches its expiration date. Its use drops to zero immediately at the end of its life. Assets with a physical existence that can be touched and felt are tangible assets.
Valuing Intangible Assets by Robert Reilly pdf. Summary: This is the one-volume intangible valuation library - from trusted authorities Robert Reilly and Robert Schweihs. Seen as a science by some professionals - as an art by others - the accurate valuation of intangible assets can nonetheless be a daunting financial maze. In their latest comprehensive valuation resource, financial experts Robert F. Reilly and Robert P. Schweihs present in detail the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets.
IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable either being separable or arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are initially measured at cost, subsequently measured at cost or using the revaluation model, and amortised on a systematic basis over their useful lives unless the asset has an indefinite useful life, in which case it is not amortised. IAS 38 was revised in March and applies to intangible assets acquired in business combinations occurring on or after 31 March , or otherwise to other intangible assets for annual periods beginning on or after 31 March The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met.
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A strategic management framework of tangible and intangible assets
The aim of the paper is explore issues related to the intangible assets in libraries and provide first results regarding their identification, categorization, valuation and reporting. A review of the literature for the intangible assets in academic libraries is provided and a number of important approaches related to the management of intangible assets are discussed. Library and information services include both tangible and intangible assets.
Tangible means anything which we can touch, feel, and see. Any tangible assets are assets that have physical existence and physical property; it can be touched—tangible assets mostly associated with fixed assets. Examples of tangible assets include Land, Building, Machinery, Equipment, Cash, Stock, Plant, any property that has long term physical existence or purchased for the use of business operations and not for sale, Vehicles, etc. An Intangible Asset is assets that do not have a physical existence. It is not possible to see, touch or feel these assets. In this category, assets are divided based on their existence. Assets in this category further divided into two subcategories.
- Постараюсь побыстрее. - А лучше еще быстрее. - Стратмор положил трубку. Сьюзан стояла, завернувшись в мохнатое полотенце, не замечая, что вода капает на аккуратно сложенные веши, приготовленные накануне: шорты, свитер - на случай прохладных вечеров в горах, - новую ночную рубашку. Расстроенная, она подошла к шкафу, чтобы достать чистую блузку и юбку.
Беккер знал, что он выиграл. Санта-Крус - самый старый район Севильи, где нет проездов между зданиями, лишь лабиринт узких ходов, восходящих еще к временам Древнего Рима. Протиснуться здесь могли в крайнем случае только пешеходы, проехал бы мопед. Беккер когда-то сам заблудился в его узких проходах. Набирая скорость на последнем отрезке Матеус-Гаго, он увидел впереди горой вздымающийся готический собор XI века.
От водки у него появилось легкое головокружение.